Contrary to what many people think, from a reliable source (an IRS Revenue Agent), I can assure you that the IRS will not spend time reading nor following the terms of a Marital Settlement Agreement or other family court order.
They don't care if the husband is solely responsible for the back taxes; if they can't collect from the husband, they will go after they wife. They don't care if the mother is supposed to be able to claim the child as a dependent; if dad claims the child too, they will look at who provided more for the child (had the child in their care more of the time, spent more money on the care of the child, etc.).
For this reason, it is absolutely critical that you include language in the MSA that can be enforced by the Court should the IRS or state Department of Revenue (or any third party) try to collect from the other party. Some options I have seen include a hold open on maintenance for the purpose of enforcing the obligations of either party or the ability to ask the Court for an increase (or decrease in the case of the payee failing to meet his or her obligations) in maintenance to cover same.
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